"Minister for finance may issue gudeliness for which business entities do not have to report cash transactions under this article."
The guideliness were put on call for discussion back in January. Before a public call, the guideliness were not found in the public domain for citizens to discuss. On 8.5.2018, the minister of finance issued the guideliness and they state in 5 articles (last one just states that the guidelines are put into force) the following: (on this post, I am just translaring the document for the public doman, so people outside of the republic of Slovenia can understand my concerns - critique will follow with connecting the dots wit 213(18) and EU 849/15).
Based on 6th paragraph of 68. arricle of the law ZPPDFT-1 (legal tender #68/16) the minister of finance is issuing
Gudelines
to set the terms, under which some customers are not obliged to report cash transactions.
Article 1
article sets conditions, under which from the 4th article of ZPPDFT-1 some customers are not obliged to report cash transactions set foreward by the 68. article ZPPDFT-1.
Article 2
Mandatory reporting of data on cash transactions from the 1. paragraph of the 68. article ZPPDFT-1does not hold for auditing firms, independent auditors and for legal and physical persons that conduct accounting services or services related to tax consulting.
Article 3
Taxpayers from 4. article of ZPPDFT-1 do not have to report data on cash transactions, if all the following criteria is fulfilled:
1. customer is a legal entity,
2. customers is registered for operating within a business domain that are listed under the standard qualification of business activity:
- class G: shops; repair of motor veichles and items of mass usage,
- class I: catering.
3. Ccustomers list as its main business activity at least one of activities listed in paragraph 2.
4. if a cash transaction is the daily cash intake from selling of goods or services for the benefit of the account that the customer has opened in any one taxpayer listed in 1. and 2. paragraph of the 4th article ZPPDFT-1.
P2. taxpayers from 1.,.2.,.4., and 16. paragraph of 4. article ZPPDFT-1 do not have to report cash transactions that is carried between taxpayers from 1.,2., or 4. paragraph of 4. article ZPPDFT-1 and 16. paragraph and it also involves buying and selling of foreign currency.
P3. taxpayer from 1.,2., and 4. paragraph of 4. article ZPPDFT-1 do not have to report cash transactions, if the cash transaction is connected with cash intake related to work orders made by public officials, that operated in accordance with domestic laws.
Article 4.
With the issuance of this guidelines the old guidelines under which some customers are not obliged to report cash transactions (Legal tender 10/08 and 68/16 - ZPPDFT-1).
